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All Journal Jurnal Minds: Manajemen Ide dan Inspirasi Al-Mashrafiyah : Jurnal Ekonomi, Keuangan, dan Perbankan Syariah AkMen JURNAL ILMIAH Jurnal Informasi dan Teknologi JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian UNDIKMA Yumary: Jurnal Pengabdian kepada Masyarakat Nobel Management Review Daengku: Journal of Humanities and Social Sciences Innovation Edu Cendikia: Jurnal Ilmiah Kependidikan Jurnal Iqtisaduna Golden Ratio of Mapping Idea and Literature Format Golden Ratio of Community Services and Dedication Journal Of Human And Education (JAHE) Jurnal Pengabdian Masyarakat Bidang Sains dan Teknologi Jurnal Sains Manajemen  Nitro Journal of Economic Education and Entrepreneurship Studies SABAJAYA Jurnal Pengabdian Kepada Masyarakat Journal of Embedded Systems, Security and Intelligent Systems Jurnal Bisnis dan Kewirausahaan Journal of Business, Technology, & Social Science Master Manajemen Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Innovative and Creativity Horizon: Indonesian Journal of Multidisciplinary Jurnal Abdimas Multidisiplin Jurnal Medika: Medika Ulil Albab Jurnal Sipakatau Journal of Economic Education and Entrepreneurship Studies Optimal: Jurnal Ekonomi dan Manajemen
- Sri Prilmayanti Awaluddin, -
Institut Teknologi Dan Bisnis Nobel Indonesia
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HR-Finance Synergy for MSMEs: Peran Manajemen SDM dan Keuangan untuk Penguatan Daya Saing UMKM Lokal di Kota Makassar Awaluddin, Sri Prilmayanti; Thahir, Taufik; M, Mariati; Muin, Asri Nur
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.6593

Abstract

This study aims to analyze the role of human resource management and financial management in strengthening the competitiveness of local MSMEs in Makassar City through the HR-Finance Synergy approach. The background of this study is based on the condition of MSMEs that have proximity to the market and business flexibility, but are not fully supported by integrated HR and financial management. The study uses a quantitative explanatory approach with a survey method of 150 MSME actors in Makassar City. Data were analyzed using multiple linear regression and interaction models with the help of SPSS. The results show that human resource management has a positive effect on MSME competitiveness through the division of tasks, skill improvement, work motivation, and service consistency. Financial management also has a positive and relatively more dominant effect, especially through financial recording, cash flow control, separation of personal and business finances, and capital planning. The main findings of this study show a significant interaction between HR management and financial management, which indicates that MSME competitiveness increases more strongly when both functions are managed in an integrated manner. This research contributes by emphasizing the importance of the HR-Finance Synergy approach in strengthening the competitiveness of MSMEs and provides implications for designing integrative and sustainable business mentoring programs
Integrasi Penguatan Sumber Daya Manusia dan Literasi Keuangan dalam Mendorong Profesionalisme dan Keberlanjutan Usaha UMKM Awaluddin, Sri Prilmayanti; Putri, Nur Vadila; Ilyas, Eka Novianti Irna Bata; Susanti, Nur Arini; Dammar, Tria Haryuni
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6468

Abstract

This study aims to analyze the integration of human resource development and financial literacy in promoting professionalism and the sustainability of MSME businesses. The research uses a quantitative approach with an explanatory research design. The study sample consisted of 120 MSME actors selected through purposive sampling based on the criteria of having active businesses, operational production or service activities, and managing business finances independently. Data were collected through a Likert-scale questionnaire and analyzed using SPSS via validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination. The results show that strengthening human resources has a positive effect on business professionalism, especially through improving managerial skills, task delegation, work discipline, and business adaptability. Financial literacy also has a positive impact on professionalism and business sustainability because it encourages MSME players to prepare budgets, separate personal and business finances, manage cash flow, and make financing decisions more rationally. At the same time, the integration of HR development and financial literacy provides a stronger contribution compared to the partial influence of each variable. These findings confirm that MSME sustainability cannot be built through access to capital alone, but requires human capacity and integrated financial management.
The Evolution of Human Capital Accounting and Strategic Human Resource Management: A Systematic Literature Review and Future Research Agenda Sri Prilmayanti Awaluddin; A. Asriani; R. Rahmawati; Nurdjanna Fadjrin Uluputty; Andi Adijah
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 4 (2026): August – October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i4.2623

Abstract

Human Capital Accounting (HCA) and Strategic Human Resource Management (SHRM) have evolved as critical domains for understanding and managing organizational human assets. Despite growing recognition of human capital as a strategic resource, the integration of HCA measurement frameworks with SHRM practices remains fragmented. This systematic literature review synthesizes three decades of research to map the evolution of HCA theories and methodologies, identify key SHRM frameworks, examine their integration, and propose a comprehensive future research agenda. Following PRISMA 2020 guidelines, we conducted a systematic search across Scopus (n=400), Google Scholar (n=193), and Mendeley (n=197) databases in 2026. After removing 97 duplicates, 500 papers underwent abstract screening using seven eligibility criteria (threshold ≥4.0). Twenty papers advanced to full-text screening (threshold ≥4.5), resulting in 17 studies for final synthesis. The 17 included studies span 1998–2026, employing diverse methodologies including bibliometric analysis, conceptual frameworks, empirical studies, and systematic reviews. HCA has evolved from cost-based accounting systems to sophisticated value-based frameworks integrating monetary and non-monetary metrics. SHRM frameworks progressed from resource-based views to dynamic capabilities approaches emphasizing strategic alignment and value creation. This review reveals substantial theoretical and methodological advancement in HCA and SHRM over three decades, yet significant integration gaps remain. Future research must prioritize standardized HCA disclosure frameworks, technology-enabled analytics, causal mechanisms, multi-level theories, and cross-cultural contextual variations in HCA-SHRM implementation.
Inovasi Camilan Sehat Ikan Bandeng Tingkatkan Gizi Remaja Putri Pangkajene Sri Prilmayanti Awaluddin; Rustam Rustam; Andi ummul Khair; Indrawan Azis; Nurani Nurani; Muntasir Muntasir
Jurnal Abdimas Multidisiplin Vol 4 No 1 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v4i1.5269

Abstract

Purpose: This service aims to increase the knowledge and skills of young women in processing milkfish into healthy snacks that are appealing, thus promoting better nutritional intake and economic opportunities in Bonto Langkasa, Minasa Te’ne District, Pangkajene and Islands Regency. Methodology/approach: This activity was carried out in Bonto Langkasa with participating adolescent girls as the main target. The project adopted a participatory approach, including nutritional counseling, hands-on training using simple, locally sourced tools, and digital marketing workshops. Materials used were fresh milkfish, healthy additives, and packaging sourced from local markets. Pre- and post-tests, as well as follow-up surveys, were conducted to measure changes in knowledge, skills, and snack production rates. Results/findings: The program successfully increased participants’ knowledge about nutrition and practical skills in producing healthy milkfish-based snacks. Several participants started small-scale production, selling snacks in their communities. The project also improved participants' digital marketing competencies. Conclusion: Community service that focuses on innovative, healthy snacks using local resources, such as milkfish, can bridge nutritional knowledge-practice gaps, contribute to adolescent health, and foster economic opportunities for young women. This model is sustainable and replicable in other fishing communities. Limitations: Milkfish snack innovation is limited by simple technology, cultural preferences, basic nutritional focus, limited digital marketing, and narrow youth coverage, requiring further studies in other regions. Contribution: The contribution of this community service is to enhance nutritional knowledge, and develop healthy snack production skills, empower young women economically, optimize local milkfish production, and expand marketing through digital means.
Analisis Eksplorasi Strategi Perusahaan Dalam Menghadapi Disrupsi Digital Di Era Industri 6.0: Studi Kasus Pada PT. Aneka Tambang Tbk Kurnia Mauliani Ilahi; Sri Prilmayanti Awaluddin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2024): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i2.3314

Abstract

This qualitative research explores the strategies implemented by PT Aneka Tambang Tbk (ANTAM) in facing digital disruption in the industrial era 6.0. By using a case study approach and involving 10-15 key participants from ANTAM management, this research reveals the company's comprehensive digital transformation efforts. Data collection methods include in-depth interviews, participant observation, document analysis, and literature review. The main strategies implemented include the implementation of digital technology such as the Internet of Things (IoT), big data analytics, automation and robotics in mining operations; digital human resource development; transformation of organizational culture that supports innovation; as well as strategic partnerships and collaborations with technology companies, start-ups and research institutions. ANTAM also pays great attention to aspects of cyber security and data protection. The research results show that digital transformation has a positive impact on increasing operational efficiency, productivity, cost savings, work safety, new product development, as well as the competitiveness and sustainability of ANTAM's business. This research provides valuable insights for companies in the mining sector and related industries in formulating effective digital transformation strategies.
Co-Authors A. Asriani Abd. Rahman Abd. Rajab Abdullah Abdullah Adetya, Resty Adijah S, Andi Adijah S Agustina Akbar Awaluddin Al Kausar Andi Adijah Andi ummul Khair Andi Ummul Khair Anugrah Putri, Fara Reza Asriani Azis, Siti Yuki Oktafitriah Basri Rakhman Ciptoadi, Agus Dahono Dammar, Tria Haryuni Darwin, Dirmansyah Deni Anggreani Sutomo Dhita Pratiwi Djafar, Laode Muhammad Said Lutsfi Konstinia DM, M. Rustan Edon, Caro David Hadel Eka Novianti Irna Bata Ilyas Elis Elis Elis, Elis Emily Nur Saidy Emily Nur Saidy Emily Nur Saidy Emily Nur Saidy Erwin Horas Faisal Rizal Zainal Fhahri Mubarak Fitriany Fitriany, Fitriany Giati Rahayu Haeranah Haijal, Ahmad Hari Rarindo Harlindah Harniati Arfan Hasbiah Hasbiah Ilham Gani Ilyas, Eka Novianti Irna Bata Imran, Un Dini Indrawan Azis Iradat Rayhan Sofyan Januar Kulsaputro Kamaluddin, La Ode Amijaya Karfin Karfin Khairuddin - Kurnia Mauliani Ilahi Kurnia Mauliani Ilahi La Ode Amijaya Kamaluddin Laode Muhammad Said Lutsfi Konstinia Djafar Lewi Jutomo Lilik Handayani M Kurniawan Thalib M, Mariati Madrianah Malle, Syarif Syharir Maulidah, Fitria Mayners, Marline Mufti Heriyanti Munawar Muhammad Assaibin Muhammad Ikbal Muhammad Zul Fahmi Muhammad Zul Fahmi Muin, Asri Nur Muntasir, Muntasir Murtiadi Awaluddin Muslim Mustakin Sahdan Mustamin Nadra Aga Iryani Nadra Aga Iryani Nadra Aga Iryani Nanda Yuda Putri Aisyah Ningsih, Puspa Norhaedah Nugraha Abhull Azwad Nur Arini Susanti Nur Imam Saifuloh Nur Vadila Putri Nur Vadila Putri, Nur Vadila Nurani Nurani Nurani Nurani Nurani Nurani Nurani Nurani Nurani Nurdjanna Fadjrin Uluputty Nurhaedah Nurhikma Awaluddin Nurlaela Padang, Dirgaraya Kala’ Paula Eka Wijaya Pratiwi, Cinda Purnawan, Sigit Putri Inggrid Maria Risamasu Putri, Hera Nur Qomariyatus Sholihah R. Rahmawati Rahman, Abd. Rahman, Karlina Ghazalah Rahmatia Rahmatia Raihana Hasni Ladaku Rasdi , Rasdi Reski , Reski Ridwan Danuarta Galisong Rosnani Said Rosnani Said Rulyanti Susi Wardhani Rustam Rustam Rustam Rustam Rustan DM Rustan DM Rustan DM Rustan, Rustan Sahdan, Mustakim Saidy, Emily Nur Saldy Hapiwaty Salim Sultan Sitti Hartini Rachman Susanti, Nur Arini Suyuti, Muhammad Gazali Syarif Syharir Malle Sylvia Sylvia Tadeus Andreas Lada Regaletha Tamriesfatno, Sigrid Thahir, Taufik Thalib, M Kurniawan Tria Haryuni Dammar Un Dini Imran Weraman, Pius Yoseph Kenjam Yuli Rahmini Suci Yuniza, Tri Fira